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Articles by BHARAT PAUDEL

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Overview of Start-up Expenses: Preliminary & Preoperative Expenses

Posted by BHARAT PAUDEL 21 September 2015 466465 Views

IntroductionPreliminary expenses are the nature of fictitious assets. These are the expenses of the company before the incorporation of the company. Preoperative expenses are those expenses incurred by a company before commencement of commercial ope



Understanding of CSR

Posted by BHARAT PAUDEL 18 September 2015 20468 Views

A) Statutory ProvisionsIntroductionAs per The Companies (CSR policy) Rules, 2014 "Corporate Social Responsibility (CSR)"means and includes but is not limited to:1) Projects or programs relating to activities specified in Schedule VII to th



Understanding of 44AB -Tax Audit

Posted by BHARAT PAUDEL 14 September 2015 119432 Views

Understanding of 44AB Tax AuditIntroductionThe main objects of any audit are : To certify to the correctness of the financial position as to shown in the Balance sheet, and the accompanying revenue statements, The detection of errors, The detection o




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